Rule 79 of CGST Rules 2017: Communication/ Rectification of Discrepancy in Details Furnished by e-Commerce Operator/ Supplier

Rule 79 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Communication and Rectification of Discrepancy in Details Furnished by the e-Commerce Operator and the Supplier

Provisions under Rule 79 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Communication and Rectification of Discrepancy in Details Furnished by the e-Commerce Operator and the Supplier”, are as under:

CGST Rule 79: Communication and Rectification of Discrepancy in Details Furnished by the e-Commerce Operator and the Supplier (Chapter-VIII: Returns)

(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS–4 on the common portal on or before the last date of the month in which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.

(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS–3.

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.

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Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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